Indonesian Journal of Taxation and Accounting (IJOTA) is a double-blind peer-reviewed journal published by Global Research Collaboration. Every manuscript submitted to IJOTA undergoes a rigorous evaluation process involving competent reviewers in taxation and accounting. The peer-review mechanism ensures academic integrity, methodological robustness, and the reliability of published findings. The peer-review workflow in IJOTA proceeds through eleven stages as outlined below.

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1. Submission of Paper

The corresponding or submitting author uploads the manuscript through the Open Journal Systems (OJS) platform. To support authors during the transition, IJOTA temporarily accepts submissions via email.

2. Editorial Office Assessment

The editorial office conducts an initial screening to ensure the manuscript aligns with the journal’s focus and scope in taxation and accounting. Manuscript structure, formatting, and adherence to Author Guidelines are reviewed. At this stage, scholarly quality is examined, and manuscripts that pass are screened for similarity using Turnitin or iThenticate before peer review.

3. Appraisal by the Editor-in-Chief

The Editor-in-Chief evaluates the manuscript’s originality, significance, methodological soundness, and relevance to IJOTA’s aims. Manuscripts that do not meet the required standards may be declined without external review.

4. Invitation to Reviewers

The handling editor invites qualified reviewers whose expertise corresponds to the manuscript’s topic, ensuring no conflicts of interest. IJOTA implements a strict double-blind system, ensuring anonymity for both authors and reviewers.

5. Response to Invitations

Invited reviewers evaluate their suitability, availability, and potential conflicts of interest before accepting or declining the review assignment. Those who decline may suggest alternative reviewers.

6. Review is Conducted

Reviewers assess the manuscript thoroughly. An initial reading provides an overall impression, followed by detailed analysis. If substantial methodological or conceptual issues emerge, reviewers may recommend rejection. Otherwise, they provide constructive feedback and recommend acceptance, rejection, or revisions.

7. Journal Evaluates the Reviews

The Editor-in-Chief and handling editor assess all reviewer reports before determining the editorial decision. When reviews diverge significantly, an additional reviewer may be consulted.

8. The Decision is Communicated

The editor communicates the decision to the author, including anonymized reviewer comments. Reviewers are also notified regarding the editorial outcome.

9. Final Steps

If accepted, the manuscript proceeds to copyediting. If revisions are required, authors must address all comments and resubmit. Revised manuscripts may be re-evaluated by reviewers unless the changes are minor, in which case the handling editor may conduct the final assessment.

Once the revised manuscript meets IJOTA’s editorial and ethical standards, it is formally accepted for publication. Accepted articles are published online and available as open-access PDFs.